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Zero (9028) · FactRestated

Adoption of IFRS 16, Leases

First written in FY2020-Q1. 2 of 4 entries say "Restated". Latest entry: FY2021.

4entries
3years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseAdvancedFY2020-Q2RestatedFY2020-Q3 – FY20212019: 120192020: 220202021: 12021
Same theme, other companies
IFRS 16 (Leases) ImplementationA theme 148 companies write about · 2 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.

72 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 148 companies compared. The sentences above are computed from all 148.
Full recordFilings, disclosures and news, newest first
  1. FY2021RestatedAnnual report

    「Our group recognized right-of-use assets of ¥8,871 million and lease liabilities of ¥8,720 million in its condensed quarterly consolidated statement of financial position as of 1 July 2019.」

    The company continued to apply IFRS 16, and right-of-use assets totaled ¥9,470 million and lease liabilities ¥9,030 million at the end of the fiscal year.
  2. FY2020-Q3RestatedAnnual report

    「Our group recognized right-of-use assets of ¥8,871 million and lease liabilities of ¥8,720 million in its condensed quarterly consolidated statement of financial position as of 1 July 2019.」

    The company has continued to disclose the recognition of right-of-use assets and lease liabilities under IFRS 16. Repayment of lease liabilities totaled ¥2,406 million for the 9-month period.
  3. FY2020-Q2AdvancedAnnual report

    「Our group recognized right-of-use assets of ¥8,871 million and lease liabilities of ¥8,720 million in its condensed quarterly consolidated statement of financial position as of 1 July 2019.」

    The application of IFRS 16 resulted in the recognition of right-of-use assets of ¥8,871 million and lease liabilities of ¥8,720 million, and repayment of lease liabilities of ¥1,601 million was also disclosed for the current quarter.
  4. FY2020-Q1First statedAnnual report

    「Our group has applied the following standard since the first quarter of the fiscal year. Standard Standard name Overview IFRS 16 Leases Revisions to the definition of leases and their accounting treatment」

    IFRS 16 was applied from the first quarter, and right-of-use assets of ¥8,871 million and lease liabilities of ¥8,720 million were recognized as of 1 July 2019.
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Adoption of IFRS 16, Leases | ZERO CO.,LTD. (9028) | Komori